( 1 ) IN view of the circular of the Trade Tax Commissioner, the form XXXI if applied has to be issued either on the same date or on the next date. ( 2 ) ACCORDING to the petitioners, they have applied for form XXXI but form XXXI has not been supplied for the past one month and matter is pending. ( 3 ) HALF of the corruption arises from this practice by the official in keeping the file pending. If the form XXXI had been refused, giving reasons the matter could be agitated further by the petitioner. ( 4 ) IN the circumstances, this tactics of sitting over the files, keeping the matters pending without any reason has to be severely dealt with and therefore it is directed that the Commissioner, Trade tax, U. P. (respondent No. 2) will personally look into the matter as to why the application for form XXXI moved by the petitioner has not been decided by the concerned officer after almost one month. The Commissioner, Trade Tax, will ensure that a decision is taken on the application of the petitioner for issuing form XXXI within two days of the date on which a certified copy of this order is produced before him by the petitioner. ( 5 ) THE Commissioner, Trade Tax (respondent No. 2) will also call for information from all the trade Tax Officers about pendency of the application for form XXXI and if the applications have been pending for more than 48 hours in any case without any adequate reason, administrative action may be taken by the Commissioner, Trade Tax against the officers concerned. .